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News tagged with „European Tax Analyzer“

  • 8 News

November 2006

13.11.2006 – ZEW/Uni Mannheim (csp/tre)

2008 Corporate Tax Reform: Corrected Plans of the German Federal Government Relieve Companies – However, Further Reform Steps Still Need to Be Taken

The draft of the 2008 corporate tax reform produced by the working group “Reform der Unternehmenssteuer in Deutschland” (Reform of the German Corporate Tax) headed by Roland Koch (CDU) and Peer Steinbrück (SPD) promises relief, but falls short of the coalition agreement’s targets. The fiscal attractiveness of German locations will improve. On the other hand, the sub-goals of an improved tenure and financing neutrality of taxation will not be achieved. These are the findings of a current survey conducted by the Centre for European Economic Research (ZEW) and the University of Mannheim. read more

August 2006

14.08.2006 – ZEW/Uni MA (csp/cel/kvs)

2008 Corporate Tax Reform – Federal Government's Plans on the Brink of Failure

The federal government's plans for the 2008 corporate tax reform cannot meet their own requirements. The tax reform is neither expected to significantly improve the fiscal attractiveness of German locations nor the conditions for investment and growth. read more

October 2004

07.10.2004 – ZEW (tbu/ggr)

New ZEW Online Taxation Platform

As a new element of its homepage the Centre for European Economic Research (ZEW) in Mannheim, Germany, has set up a comprehensive taxation platform at: www.zew.de/en/publikationen/taxation read more

December 2002

04.12.2002 – ZEW (ggu/ggr)

Reintroduction of the Property Tax is a Threat to the German Economy

Reintroducing the property tax would further reduce the fiscal attractiveness of Germany as well as competitiveness of German companies, particularly when it comes to medium-sized firms. These are the findings of a survey including burden calculations conducted by the Centre for European Economic Research (ZEW) in Mannheim. read more

December 1999

21.12.1999 – ZEW (tbu/rhe/rsw/tst/kvs)

Tax Reform Package 2000 to Bring Sustained Tax Relief

On December 21st, 1999, the German government tabled the key proposals for their "Tax Reform Package 2000". Accordingly, the aim is to create additional incentives for investors and thus to shore Germany's international competitive position. At the heart of the package is a proposal to cut corporate taxes on retained profits from 40 per cent and on distributed profits from 30 per cent to the uniform rate of 25 per cent with effect from January 1st, 2001. The dividend imputation system will be abolished and replaced by a so-called half-income assessment method, according to which only 50 per cent of the dividend will be deemed taxable income in order to reduce the effect of double taxation from income and corporate income tax. The reciprocal financing measures include a reduction of degressive depreciation rates for movable assets (e.g. machines) from 30 to 20 per cent and for immovables from four to three per cent. read more

August 1999

18.08.1999 – ZEW (tst/kvs)

Burdening Effects of a (Re-)Implementation of the Property Tax

An analysis of the tax structure of other European countries shows that – mainly due to historical reasons – property taxes are fairly common. For instance, in Denmark, France, the Netherlands, Spain, Switzerland, as well as in Luxembourg taxes are raised on property. In each case the property tax applies to natural persons, while in Switzerland and Luxembourg it additionally applies to legal persons. Despite the abolition of the property tax in 1997, the discussion about the implementation of such a tax apparently has not died down yet in Germany. read more

December 1998

04.12.1998 – ZEW (the/kvs)

Corporate Tax Reform – Government Coaltition’s Plans are Insufficient

The draft legislation for the corporate tax reform for 1999, 2000 and 2002 is on the table. However, the measures already to be implemented in 1999 fall short of expectations. They are unlikely to provoke any positive growth impetus. Instead, it shows that the changes proposed for 1999 have rather burdening effects on most industrial sectors concerning the tax situation. Furthermore, the objective of a long-term improvement in climate protection will not be achieved through the proposed ecological tax reform. For this purpose, it would make more sense to implement a European-wide environmental tax. These are the findings of an analysis carried out by the Centre for European Economic Research (ZEW) in Mannheim in collaboration with tax expert Prof. Otto H. Jacobs of the University of Mannheim. read more

November 1998

18.11.1998 – ZEW (awu/kvs)

Ecological Tax Reform

In the context of the coalition talks between the Social Democratic Party of Germany and Alliance‘90/The Greens, the implementation of an ecological tax reform was agreed upon. Concrete information concerning the taxation procedure, the determination of the assessment basis and exemptions provided has not been given. However, the tax rates and the tax relief provided regarding social security contributions were specified in numbers: read more


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